‘在窗体上加入控件command1(Style = 1)，然后在窗体代码区复制下面代码，运行，即可看到结果！

'====窗体代码====

Option Explicit

Private Declare Function ExtractIcon Lib "shell32.dll" Alias "ExtractIconA" (ByVal hInst As Long, ByVal lpszExeFileName As String, ByVal nIconIndex As Long) As Long

Private Declare Function DrawIcon Lib "user32" (ByVal hdc As Long, ByVal x As Long, ByVal y As Long, ByVal hIcon As Long) As Long

Private Sub Command1_Click()

Dim a As Long

Dim ctlNew As Control

Set ctlNew = Me.Controls.Add("VB.PictureBox", "picNew", Me)

ctlNew.Width = 32 * Screen.TwipsPerPixelX

ctlNew.Height = 32 * Screen.TwipsPerPixelY

ctlNew.AutoRedraw = True

ctlNew.BorderStyle = 0

a = ExtractIcon(App.hInstance, "E:\tools\qq\QQ.exe", 0) '你可在此修改QQ路径

a = DrawIcon(ctlNew.hdc, 0, 0, a)

Command1.Picture = ctlNew.Image

Controls.Remove ctlNew

Set ctlNew = Nothing

End Sub